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HSN Codes in Excel File Free Download

HSN Codes in Excel File Free Download

HSN Codes in Excel File

HSN Codes in Excel File : HSN (Harmonised System of Nomenclature) code shall be used for classifying the goods under the GST regime. Taxpayers whose turnover is above Rs. 1.5 crores but below Rs. 5 crores shall use 2 digit code and the taxpayers whose turnover is Rs. 5 crores and above shall use 4 digit code. Taxpayers whose turnover is below Rs. 1.5 crores are not required to mention HSN Code in their invoices.

  • HSN or HS (Harmonized Commodity Description and Coding System) is developed by World Customs Organization (WCO).
  • All goods are classified based on these codes.
  • It is an internationally accepted product coding system.
  • Presently in India this system is used for classification of goods under Customs and Central Excise since 1985.
  • This system is would continue under the GST regime as well.

HSN Codes in Excel File

HSN or HS (Harmonised Commodity Description and Coding System) is a multipurpose international product nomenclature developed by the World Customs Organization (WCO).

WCO has 181 members, three-quarters of which are developing countries that are responsible for managing more than 98 percent of world trade. HSN standardizes the classification of merchandise under sections, chapters, headings, and subheadings. This results in a six-digit code for a commodity (two digits each representing the chapter, heading, and subheading).

India, a member of WCO since 1971, has been using HSN codes since 1986 to classify commodities for Customs and Central Excise. Customs and Central Excise added two more digits to make the codes more precise, resulting in an eight-digit classification.

HSN Codes in Excel File

HSN has 21 sections, 99 chapter, 1,244 headings, and 5,224 subheadings. Sections and chapters are arranged in order of a product’s degree of manufacture or in terms of its technological complexity. Natural products like animals and vegetables appear in the earlier sections; man-made or technologically advanced products like machinery appear later.

Chapters have a similar structure. Take cotton, for example – Chapter 52. Cotton that has not been carded or combed appears earlier in the chapter; cotton as a woven fabric appears later.

HSN Codes in Excel File

  • Each Section is a collection of various chapters. Sections represent a broader class of goods, and chapters represent a particular class of goods. For example, Section XV relates to base metals and articles of base metals, while Section XV, Chapter 72 is for iron and steel specifically.
  • Each chapter is further divided into various headings depending upon different types of goods belonging to the same class. For example, Chapter 72, Heading 02 deals with ferro-alloys, and Chapter 72, Heading 29 with wire of other alloys.
  • Each heading contains products, which are ultimately assigned an HSN code. Ferro-manganese under ferro-alloys, for example, bears the HSN code 72.02.01 – 01 being the product code under Heading 02 of Chapter 72. The HSN code for other products under ferro-alloys is 72.02.99.
  • For better identification of goods, India and a few other countries use eight-digit codes for deeper classification. For example, 72.02.99.11 is the HSN code for ferro-phosphorus under other ferro-alloy products.
  • Some HSN codes also use dashes. A single dash (-) at the beginning of a description denotes an article that belongs to a group covered under a heading. A double dash (–) indicates that the article is a sub-classification of the preceding article that has a single dash. Similarly, a triple dash (—) or quadruple dash (—-) indicates the article is a sub-classification of the preceding article that has a double dash or triple dash.

    HSN Codes in Excel File

    Classifying goods under HSN

    In formatting a classification for a particular item, dealers must apply the General Interpretative Rules (GIR) in a sequential manner. Once a classification is complete, there’s no need to continue applying the remainder of the rules. Moving on to the next rule is only necessary if a complete classification does not result from applying the previous rule. Classification is final once there is no ambiguity or confusion.

    For classification purposes, a word should be construed in its popular sense and not in the strict or technical sense. For example, “Dabur Lal Dant Manjan” is not understood as “ayurvedic medicine” in trade parlance but as “toilet preparation” and should be classified accordingly.

    Rule 1

    • Titles of sections, chapters, and sub-chapters are provided for ease of reference only.
    • For legal purposes, refer to headings and sub-headings to drive classification.

    Rule 2a

    • If the goods are incomplete/unfinished and have the characteristics of the finished product, classification is the same as that of the finished product (if the classification is known).
    • The heading shall also include removed/unassembled or disassembled parts (i.e., SKD/CKD).

    Rule 2b

    • Any reference to a material or substance includes a reference to mixtures or combinations of that material or substance with other materials or substances.
    • The classification of goods consisting of more than one material or substance shall take place as per Rule 3.

    Rule 3a

    • Choosing a specific heading is preferred over a general heading.
    • For example, 85.10 is the classification for “shavers, hair clippers and hair removing appliances, with self-contained electric motor.” This is a more specific classification for a handheld electric razor than either:

      • 67: “tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor,” or
      • 09: “electro-mechanical domestic appliances with self-contained electric motors, other than vacuum cleaners”

    Rule 3b

    • Mixtures/composite goods should be classified per the material or substance that gives them their essential character.
    • For example, a grooming kit consisting of electric hair clippers (85.10), a comb (96.15), and a brush (96.03) inside a leather case (45.02), should be classified under the electric hair clippers heading (85.10).

    Rule 3c

    • If two headings are equally suited to the item, choose the heading that appears last in numerical order.

    Rule 4

    • If goods cannot be classified per the above rules, they are to be classified according to the goods to which they are most akin.

    Rule 5

    • Containers specifically designed for the article and suitable for long-term use will be classified along with that article, if such articles are normally sold along with such cases. For example, a camera case would fall under cameras.
    • Packing materials and containers are also to be classified with the related goods except when the packing is for repetitive use.

HSN Codes in Excel File

REVISED GST RATE FOR CERTAIN GOODS
[As per discussions in the 16th GST Council Meeting held on 11th June, 2017]

S. No.Chapter / Heading / Subheading /Tariff itemDescription of goods Earlier GST rate
approved by the GST Council
Revised GST Rate approved by
the GST Council
1. 0506, 0507
90
Bones and horn cores, bone grist, bone meal,
etc.; hoof meal, horn meal, etc.
5% 0%
2.0801Cashew nut12%5% 
3.0801Cashew nut in shell12% 5% [under reverse
charge]
4.0806Raisin12%5% 
5.1104Cereal grains hulled5% 0%
6.1702Palmyra jaggery18%0%
7. 20
[All goods]
Preparations of vegetables, fruits, nuts or
other parts of plants, including pickle,
murabba, chutney, jam, jelly
18%/12%12%
8. 2103, 2103
00, 2103 90
90
Ketchup & Sauces [other than curry paste;
mayonnaise and salad dressings; mixed
condiments and mixed seasonings], Mustard
sauces
18%12%
9. 2103 90 10,
2103 90 30,
2103 90 40
Curry paste; mayonnaise and salad dressings;
mixed condiments and mixed seasonings
28%18%
10.2106Bari made of pulses including mungodi18% 12%
11.2201 90 10 Ice and snow12%5%
12.2501 Salt, all types5%0%
13.27  Bio gas12% 5%
14.28  Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification
No.5470 : 2002
12% 0%
15.30   Insulin12%5%
16.29, 30, 3302 (i) Menthol and menthol crystals,
(ii) Peppermint (Mentha Oil),
(iii) Fractionated / de-terpenated mentha oil
(DTMO),
(iv) De-mentholised oil (DMO),
(v) Spearmint oil,
(vi) Mentha piperita oil
18% 12%
17.3304 20 00 Kajal [other than kajal pencil sticks] 28% Nil
18.3304 20 00 Kajal pencil sticks28% 18%
19.3307 Agarbatti12% 5%
20.3407 Dental wax28% 18%
21.3822  All diagnostic kits and reagents18% 12%
22.3926 Plastic beads28% 12%
23.3926 90 99  Plastic Tarpaulin28%18%
24.4202  (i) School satchels and bags other than of leather or composition leather;
(ii) Toilet cases [4202 12 10];
(iii) Hand bags and shopping bags of artificial plastic material [4202 22 10], of cotton [4202 22 20], of jute [4202 22 30], vanity bags [4202 22 40];
(iv) Handbags of other materials excluding wicker work or basket work [4202 29 10].
28%18%
25.4820 Exercise books and note books18%12%
26.4823 Kites12%5%
27.4903  Children’s’ picture, drawing or colouring
books
12% Nil
28.57  Coir mats, matting and floor covering12% 5%
29. 65 [All goods]
Headgear and parts thereof  
28% 18%  
30. 6703  Human hair, dressed, thinned, bleached or
otherwise worked 
28% 0%   
31.68 Fly ash blocks   28%  12% 
32.  6810 11 90 Pre cast Concrete Pipes   28% 18% 
33.  6906  Salt Glazed Stone Ware Pipes 28%  18% 
34. 7015 10  Glasses for corrective spectacles and flint
buttons  
18%  12% 
35. 71  Rough precious and semi-precious stones 3% 0.25%   
36.7607Aluminium foil28% 18%
37.8215  Spoons, forks, ladles, skimmers, cake
servers, fish knives, tongs
18%12%
38.8308   All goods, including hooks and eyes28%18%
39.84 Pawan Chakki that is Air Based Atta Chakki28%5%
40.84 Fixed Speed Diesel Engines28%12%
41.4011 Rear Tractor tyres and rear tractor tyre tubes28%18%
42.8708  Rear Tractor wheel rim, tractor centre
housing, tractor housing transmission, tractor
support front axle
28%18%
43. 8423 &
9016
Weighing Machinery [other than electric or
electronic weighing machinery]
28%18%
44.8443 Printers [other than multifunction printers]28%18%
45.8482  Ball bearing, Roller Bearings, Parts & related
accessories
28%18%
46.8504Transformers Industrial Electronics28%18%
47.8504Electrical Transformer28%18%
48.8504Static Convertors (UPS)28%18%
49.8521 Recorder28%18%
50.8525 CCTV28%18%
51.8525 60  Two-way radio (Walkie talkie) used by
defence, police and paramilitary forces etc.
28% 
52.8528  Set top Box for TV28%18%
53.8528Computer monitors not exceeding 17 inches28%18%
54.8539 Electrical Filaments or discharge lamps28%18%
55.8544Winding Wires28%18%
56.8544Coaxial cables28%18%
57.8544 70Optical Fiber28%18%
58.8472 Perforating or stapling machines (staplers),
pencil sharpening machines
28%18%
59.8715Baby carriages28%18%
60.9002 Intraocular lens18%12%
61.9004 Spectacles, corrective18%12%
62.9017  Instruments for measuring length, for use in
the hand (for example, measuring rods and
tapes, micrometers, callipers)
28%18%
63.9403   Bamboo furniture28%18%
64.9504  Playing cards, chess board, carom board and
other board games, like ludo, etc. [other than
Video game consoles and Machines]
28%12%
65.9506 Swimming pools and padding pools28%18%
66.9603 10 00  Muddhas made of sarkanda and phool bahari
jhadoo
5% 0%
67. 9704 
 
Postage or revenue stamps, stamp-post
marks, first-day covers, etc
12%5%
68.9705 Numismatic coins12%5%
69. 4823 90 11,
8472, 9101,
9102, 9021
Braille paper, braille typewriters, braille
watches, hearing aids and other appliances to
compensate for a defect or disability
[These goods are covered in List 32 appended
to notification No.12/2012-Customs, dated
17.03.2012 and are already at 5% GST rate
12%5%

HSN Codes in Excel File

Check here to know more on GST and to download GST Billing Rules :

SL NO. TOPICSLINK
1.Invoicing Under GST CHECK HERE
2.Invoicing Under GST RulesCHECK HERE

Check here to know more on HSN Codes in Excel File :

SL NO. TOPICSLINK
1.GST Rate ScheduleCHECK HERE
2.GST Rate by GST CouncilCHECK HERE
3.HSN Codes in pdf FileCHECK HERE
4.HSN Codes in Excel FileCHECK HERE

For more on GST and HSN Codes in Excel File log onto www.cakart.in

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